#Section 144
Log in to FollowLatest Section 144 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

8% Income Estimate Based Solely on Bank Deposits Remanded: ITAT Bangalore

Old Currency Deposits From Identified Members Not Section 69A Unexplained Money: ITAT Bengaluru

1439-day delay in Filing Appeal Condoned & Matter Remanded for Fresh Assessment: ITAT Kolkata

Section 44AD Inapplicable Above Turnover Limit; Past Profit Rate Adopted: ITAT Agra

Draft Assessment Ignoring Filed Return Set Aside for Fresh Consideration: Madras HC

Bombay HC Deletes Penalty as Bogus Purchase Addition Was Based on Estimation

Section 148 Notice Issued Beyond First Proviso to Section 149 Time Limit Quashed: ITAT Mumbai

Bombay HC Quashes Faceless Assessment as Mandatory SCN Was Not Issued

ITAT Deletes ₹75 Lakh Addition Due to Absence of Evidence of Property Sale

Higher Employee Remuneration Cannot Be Rejected Solely Due to Lower Revenue

ITAT Deletes Additions as AO Made No Independent Inquiry Beyond ACB Information

Gujarat HC Upholds 5% Bogus Purchase Addition for Lack of Independent Enquiry

ITAT Deletes Bogus Purchase Addition as Sole Reliance on Retracted Statement Unsustainable

Section 148A(b) Notice Invalid if Mandatory 7-Day Reply Period Was Not Granted
Explore the latest Section 144 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
